英文参考文献翻译完结
毕业论文英文参考文献与译文
Inventory managementInventory ControlOn the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored:First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field ofthese big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.In fact, from the perspective of broadly understood, inventory control, shouldinclude the following:First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes.And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.Third, inventory control, organizational structure and assessment.Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can see that many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicatorsin large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprisesto exploreThe role of inventory controlInventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.Problems arising from excessive inventory: increased warehouse space andinventory storage costs, thereby increasing product costs; take a lot of liquidity, resultingin sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.NotesInventory management should particularly consider the following two questions:First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.Second, starting from the level of service and economic benefits to determine howto ensure inventories and supplementary questions.The two problems with the inventory in the logistics process functions.In general, the inventory function:(1)to prevent interrupted. Received orders to shorten the delivery of goods fromthe time in order to ensure quality service, at the same time to prevent out of stock.(2)to ensure proper inventory levels, saving inventory costs.(3)to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.(4)ensure the production planning, smooth to eliminate or avoid sales fluctuations.(5)display function.(6)reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored in central places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.库存管理库存控制在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。
英文文献整篇翻译
英文文献整篇翻译Title: The Impact of Climate Change on BiodiversityClimate change is a pressing issue that has significant impacts on biodiversity worldwide. Changes in temperature, precipitation patterns, and extreme weather events are altering ecosystems and threatening the survival of many species. The loss of biodiversity not only affects the natural world but also has implications for human societies.One of the major impacts of climate change onbiodiversity is the shifting of habitats. As temperatures rise, many species are forced to move to higher latitudesor elevations in search of suitable conditions. This can disrupt ecosystems and lead to the decline or extinction of species that are unable to adapt to the new conditions.In addition to habitat loss, climate change is also causing changes in the timing of biological events such as flowering, migration, and reproduction. These changes can disrupt the delicate balance of ecosystems and lead to mismatches between species that depend on each other for survival.Furthermore, climate change is exacerbating otherthreats to biodiversity such as habitat destruction, pollution, and overexploitation. The combination of these factors is putting immense pressure on many species and pushing them closer to extinction.It is essential that we take action to mitigate the impacts of climate change on biodiversity. This includes reducing greenhouse gas emissions, protecting and restoring habitats, and implementing conservation measures to safeguard vulnerable species. By addressing the root causes of climate change and protecting biodiversity, we canensure a sustainable future for both the natural world and human societies.气候变化对生物多样性的影响气候变化是一个紧迫的问题，对全球的生物多样性产生重大影响。
外文参考文献译文及原文
目录1介绍 (1)在这一章对NS2的引入提供。
尤其是，关于NS2的安装信息是在第2章。
第3章介绍了NS2的目录和公约。
第4章介绍了在NS2仿真的主要步骤。
一个简单的仿真例子在第5章。
最后，在第.8章作总结。
2安装 (1)该组件的想法是明智的做法，以获取上述件和安装他们的个人。
此选项保存downloadingtime和大量内存空间。
但是，它可能是麻烦的初学者，因此只对有经验的用户推荐。
(2)安装一套ns2的all-in-one在unix-based系统 (2)安装一套ns2的all-in-one在Windows系统 (3)3目录和公约 (4)目录 (4)4运行ns2模拟 (6)ns2程序调用 (6)ns2模拟的主要步骤 (6)5一个仿真例子 (8)6总结 (12)1 Introduction (13)2 Installation (15)Installing an All-In-One NS2 Suite on Unix-Based Systems (15)Installing an All-In-One NS2 Suite on Windows-Based Systems (16)3 Directories and Convention (17)Directories and Convention (17)Convention (17)4 Running NS2 Simulation (20)NS2 Program Invocation (20)Main NS2 Simulation Steps (20)5 A Simulation Example (22)6 Summary (27)1介绍网络模拟器(一般叫作NS2)的版本，是证明了有用在学习通讯网络的动态本质的一个事件驱动的模仿工具。
模仿架线并且无线网络作用和协议(即寻址算法，TCP，UDP)使用NS2，可以完成。
一般来说，NS2提供用户以指定这样网络协议和模仿他们对应的行为方式。
毕业论文外文文献译文
自由现金流量，企业价值，与投资者注意Harlan Platt东北大学, 工商管理学院SebahattinDemirkan纽约州立宾厄姆顿大学, 管理学院Marjorie Platt东北大学, 工商管理学院摘要：通过比较分析实际现金流量与企业价值（市场资本总额加上债务减去现金），我们的文件说，市场大大低估了公司。
调查结果显示，股市似乎有一个非常高的折扣率在计算公司价值时否定未来收益。
也就是说，折扣率如此之高，未来现金流量的绝大多数几乎被忽略。
我们的研究发现，股票价格不反映未来的企业盈利。
与此发现形成对比，在金融教科书中众所周知的声明是，“一个公司的价值等于未来现金流量目前的贴现值”。
事实上，我们发现企业价值大大高于目前的未来现金流量的贴现值。
未来增加的1美元现金流量只产生了75%的企业价值。
我们工作的含义是明确的：公司价值远高于市场认为的更多。
这对背后的私人股本行业的想法提供了强有力的支持。
我们认识到，近来私人股本公司已为收购付超额付出，并可能会在当前去杠杆化时期失去他们的全部投资。
然而，如果私人股本公司使用较少的债务，以合理的价格收购公司，他们很可能要创造一个重大价值，原因是基于现金流量公司被市场相低估。
以前没有按照我们以实际现金流量为基础的方法设计的研究成果。
相反，以前的研究都集中在预测的现金流量（按市场分析师的结果）和企业价值之间的关系。
我们研究方法的重点是不同的问题——贴现的未来现金流量和以金融理论所假定的当前的市场价值关系。
关键词：企业价值，实际现金流量，现金流量，估价简单地讲，自由现金流量就是企业在经营活动中产生的在满足了再投资需要之后剩余的现金流量。
这部分现金流量是在不影响公司持续发展的前提下可供分配给企业资本供应者的最大现金额。
在现代企业的发展过程中，决定企业兴衰存亡的是现金流，最能反映企业本质的是现金流，在众多价值评价指标中基于现金流的评价是最具权威性的。
价值的正式定义是一件事物对物主的有用性[1]。
毕业论文英文参考文献及译文
Inventory managementInventory ControlOn the so-called "inventory control", many people will interpret it as a "storage management", which is actually a big distortion.The traditional narrow view, mainly for warehouse inventory control of materials for inventory, data processing, storage, distribution, etc., through the implementation of anti-corrosion, temperature and humidity control means, to make the custody of the physical inventory to maintain optimum purposes. This is just a form of inventory control, or can be defined as the physical inventory control. How, then, from a broad perspective to understand inventory control? Inventory control should be related to the company's financial and operational objectives, in particular operating cash flow by optimizing the entire demand and supply chain management processes (DSCM), a reasonable set of ERP control strategy, and supported by appropriate information processing tools, tools to achieved in ensuring the timely delivery of the premise, as far as possible to reduce inventory levels, reducing inventory and obsolescence, the risk of devaluation. In this sense, the physical inventory control to achieve financial goals is just a means to control the entire inventory or just a necessary part; from the perspective of organizational functions, physical inventory control, warehouse management is mainly the responsibility of The broad inventory control is the demand and supply chain management, and the whole company's responsibility.Why until now many people's understanding of inventory control, limited physical inventory control? The following two reasons can not be ignored: First, our enterprises do not attach importance to inventory control. Especially those who benefit relatively good business, as long as there is money on the few people to consider the problem of inventory turnover. Inventory control is simply interpreted as warehouse management, unless the time to spend money, it may have been to see the inventory problem, and see the results are often very simple procurement to buy more, or did not do warehouse departments .Second, ERP misleading. Invoicing software is simple audacity to call it ERP, companies on their so-called ERP can reduce the number of inventory, inventory control, seems to rely on their small software can get. Even as SAP, BAAN ERP world, the field of these big boys, but also their simple modules inside the warehouse management functionality is defined as "inventory management" or "inventory control." This makes the already not quite understand what our inventory control, but not sure what is inventory control.In fact, from the perspective of broadly understood, inventory control, should include the following:First, the fundamental purpose of inventory control. We know that the so-called world-class manufacturing, two key assessment indicators (KPI) is, customer satisfaction and inventory turns, inventory turns and this is actually the fundamental objective of inventory control.Second, inventory control means. Increase inventory turns, relying solely on the so-called physical inventory control is not enough, it should be the demand and supply chain management process flow of this large output, and this big warehouse management processes in addition to including this link, the more important The section also includes: forecasting and order processing, production planning and control, materials planning and purchasing control, inventory planning and forecasting in itself, as well as finished products, raw materials, distribution and delivery of the strategy, and even customs management processes. And with the demand and supply chain management processes throughout the process, it is the information flow and capital flow management. In other words, inventory itself is across the entire demand and supply management processes in all aspects of inventory control in order to achieve the fundamental purpose, it must control all aspects of inventory, rather than just manage the physical inventory at hand.Third, inventory control, organizational structure and assessment. Since inventory control is the demand and supply chain management processes, output, inventory control to achieve the fundamental purpose of this process must be compatible with a rational organizational structure. Until now, we can seethat many companies have only one purchasing department, purchasing department following pipe warehouse. This is far short of inventory control requirements. From the demand and supply chain management process analysis, we know that purchasing and warehouse management is the executive arm of the typical, and inventory control should focus on prevention, the executive branch is very difficult to "prevent inventory" for the simple reason that they assessment indicators in large part to ensure supply (production, customer). How the actual situation, a reasonable demand and supply chain management processes, and thus set the corresponding rational organizational structure and is a question many of our enterprises to exploreThe role of inventory controlInventory management is an important part of business management. In the production and operation activities, inventory management must ensure that both the production plant for raw materials, spare parts demand, but also directly affect the purchasing, sales of share, sales activities. To make an inventory of corporate liquidity, accelerate cash flow, the security of supply under the premise of minimizing Yaku funds, directly affects the operational efficiency. Ensure the production and operation needs of the premise, so keep inventories at a reasonable level; dynamic inventory control, timely, appropriate proposed order to avoid over storage or out of stock; reduce inventory footprint, lower total cost of inventory; control stock funds used to accelerate cash flow.Problems arising from excessive inventory: increased warehouse space and inventory storage costs, thereby increasing product costs; take a lot of liquidity, resulting in sluggish capital, not only increased the burden of payment of interest, etc., would affect the time value of money and opportunity income; finished products and raw materials caused by physical loss and intangible losses; a large number of enterprise resource idle, affecting their rational allocation and optimization; cover the production, operation of the whole process of the various contradictions and problems, is not conducive to improve the management level.Inventory is too small the resulting problems: service levels caused a decline in the profit impact of marketing and corporate reputation; production system caused by inadequate supply of raw materials or other materials, affecting the normal production process; to shorten lead times, increase the number of orders, so order (production) costs; affect the balance of production and assembly of complete sets.NotesInventory management should particularly consider the following two questions:First, according to sales plans, according to the planned production of the goods circulated in the market, we should consider where, how much storage.Second, starting from the level of service and economic benefits to determine how to ensure inventories and supplementary questions.The two problems with the inventory in the logistics process functions. In general, the inventory function:(1) to prevent interrupted. Received orders to shorten the delivery of goods from the time in order to ensure quality service, at the same time to prevent out of stock.(2) to ensure proper inventory levels, saving inventory costs.(3) to reduce logistics costs. Supplement with the appropriate time interval compatible with the reasonable demand of the cargo in order to reduce logistics costs, eliminate or avoid sales fluctuations.(4) ensure the production planning, smooth to eliminate or avoid sales fluctuations.(5) display function.(6) reserve. Mass storage when the price falls, reduce losses, to respond to disasters and other contingencies.About the warehouse (inventory) on what the question, we must consider the number and location. If the distribution center, it should be possible according to customer needs, set at an appropriate place; if it is stored incentral places to minimize the complementary principle to the distribution centers, there is no place certain requirements. When the stock base is established, will have to take into account are stored in various locations in what commodities.库存管理库存控制在谈到所谓“库存控制”的时候，很多人将其理解为“仓储管理”，这实际上是个很大的曲解。
英文文献翻译及原文
原 文Title: Improved Integral Inequalities for Producets of Convex FunctionsA largely applied inequality for convex functions, due to its geometrical significance, is Hadamard’s inequality (see [3] or [2]) which has generated a wide range of directions forextension and a rich mathematical literature. Below, we recall this inequality, together with its framework.A function [],f a b R ®：, with [],a b R Ì, is said to be convex if whenever[],x a b " [],y a b Î,[]0,1t Î the following inequality holds(1.1) ()()()()()11f tx t y tf x t f y +-?-This definition has its origins in Jensen’s results from [4] and has opened up the mostextended, useful and multi-disciplinary domain of mathematics, namely, convex analysis. Convex curves and convex bodies have appeared in mathematical literature since antiquity and there are many important results related to them. They were known before the analytical foundation of convexity theory, due to the deep geometrical significance and manygeometrical applications related to the convex shapes (see, for example, [1], [5], [7]). One of these results, known as Hadamard’s inequality, which was first published in [3], states that a convex function f satisfies(1.2) Recent inequalities derived from Hadamard’s inequality can be found in Pachpatte’spaper [6] and we recall two of them in the following theorem, because we intend to improve them. Let us suppose that the interval [],a b has the property that 1b a - . Then thefollowing result holds.Theorem 1.1. Let f and g be real-valued, nonnegative and convex functions on [],a b . Then(1.3) ()()()12031(1)(1)2b b a a f tx t y g tx t y dtdydx b a ?-+--蝌()()()()()2,,118b a M a b N a b f x g x dx b a b a 轾+犏?犏--犏臌ò and(1.4) ()()1031122b a a b a b f tx t g tx t dtdx b a 骣骣骣骣++鼢琪琪珑+-+-鼢鼢珑珑鼢鼢珑珑桫桫-桫桫蝌 ()()()122b a f a f b a b f f x dx b a 骣++÷ç＃÷ç÷ç桫-ò()()()()111,,4b a b a f x g x dx M a b N a b b a b a +-轾??臌--òwhere(1.5) ()()()()(),M a b f a g a f b g b =+and(1.6) ()()()()(),N a b f a g b f b g a =+Remark 1.2. The inequalities (1.3) and (1.4) are valid when the length of the interval [],a b does not exceed 1. Unfortunately, this condition is accidentally omitted in [6], but it is implicitly used in the proof of Theorem 1.1.Of course, there are cases when at least one of the two inequalities from the previous theorem is satisfied for 1b a ->, but it is easy to find counterexamples in this case, as follows.Example 1.1. Let us take [][],0,2a b =. The functions []:0,2f R ® and []:0,2g R ® are defined by ()f x x = and ()g x x =. Then it is obvious that (),4M a b =, (),0N a b =. Then, the direct calculus of both sides of (1.3) leads toand, obviously, inequality (1.3) is false.Remark 1.3. Inequality (1.3) is sharp for linear functions defined on []0,1, while inequality (1.4) does not have the same property.In this paper we improve the previous theorem, such that the condition1b a -is eliminated and the derived inequalities are sharp for the whole class of linear functions.()()()1203111(1)(1)26b b a a f tx t y g tx t y dtdydx b a ?-+-=-蝌 ()()()()()2,,1135824b a M a b N a b f x g x dx b a b a 轾+犏+=犏--犏臌ò译 文题目：凸函数在积分不等式中的应用由于凸函数的几何意义,Hadamard 不等式在很大程度上影响了不等式凸函数的应用，Hadamard 不等式在丰富的数学文化和广泛的深入研究等条件下形成的，以下,我们回忆一下这些不等式，定义1 函数[],f a b R ®：,并且[],a b R Ì为凸函数,若[],x a b " [],y a b Î,[]0,1t Î,有不等式()()()()()11f tx t y tf x t f y +-?- (1.1)成立，这个由Jensen 提出的定义起源于[4],并且由此发展出对数学和多学科专业领域有用的凸分析，凸曲线和凸面体在很古老的时候就已经出现在了数学领域,有很多重要的成果都和他们有关系，由于许多几何意义和几何应用与凹凸形状有关,认识他们的分析基础是凸性理论，（例如 [1],[5],[7]）其中一个成果是Hadamard 不等式,第一次在[3]出版,阐明了凸函数f 满足()()()122b a f a f b a b f f x dx b a 骣++÷ç＃÷ç÷ç桫-ò (1.2)Pachpatte 不等式理论是由Hadamard 不等式理论推断而来，我们称他们两个为定理因为我们还要优化他们，设区间 [],a b 满足1b a - ,有如下结果定理1.1 设函数f 和g 是定义在非负实数区间[],a b 的凸函数，那么()()()12031(1)(1)2b b a a f tx t y g tx t y dtdydx b a ?-+--蝌 (1.3) ()()()()()2,,118b a M a b N a b f x g x dx b a b a 轾+犏?犏--犏臌ò 和()()1031122b a a b a b f tx t g tx t dtdx b a 骣骣骣骣++鼢琪琪珑+-+-鼢鼢珑珑鼢鼢珑珑桫桫-桫桫蝌 (1.4)()()()()111,,4b a b a f x g x dx M a b N a b b a b a +-轾??臌--ò其中()()()()(),M a b f a g a f b g b =+ (1.5)()()()()(),N a b f a g b f b g a =+ (1.6)注意1.2 当[],a b 中1b a - 的时候,不等式(1，3)和 (1，4)成立,虽然这个条件被忽略,但在证明定理过程中已经被隐含的使用，当然,至少有一两个不等式在以上定理中当1b a ->时成立的,但它很容易找到反例说明在这种情况下,如下令[][],0,2a b =,函数[]:0,2f R ®和[]:0,2g R ®被定义为()f x x =和()g x x =,显然有(),4M a b =,(),0N a b =，带入（1，3）有()()()1203111(1)(1)26b b a a f tx t y g tx t y dtdydx b a ?-+-=-蝌 ()()()()()2,,1135824b a M a b N a b f x g x dx b a b a 轾+犏+=犏--犏臌ò 很显然,不等式(1.3)是错误的，定理1.3 不等式(1.3)是定义在[]0,1上的线性函数,但是不等式(1.4)是不存在这种性质的，本论文将优化早先的定理，比如除去1b a - 条件,并且衍生的不等式满足所有的线性函数，。
外文参考文献译文及原文
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部城建学部专业土木工程年级 2011级班级名称 11土木工程9班学号 23031109000学生姓名刘林指导教师卢集富2015 年5 月目录一、项目成本管理与控制 0二、Project Budget Monitor and Control (1)三、施工阶段承包商在控制施工成本方面所扮演的作用 (2)四、The Contractor's Role in Building Cost Reduction After Design (4)一、外文文献译文（1）项目成本管理与控制随着市场竞争的激烈性越来越大，在每一个项目中，进行成本控制越发重要。
本文论述了在施工阶段，项目经理如何成功地控制项目预算成本。
本文讨论了很多方法。
它表明，要取得成功，项目经理必须关注这些成功的方法。
1.简介调查显示，大多数项目会碰到超出预算的问……功控制预算成本。
2.项目控制和监测的概念和目的Erel and Raz (2000)指出项目控制周期包括测量成……原因以及决定纠偏措施并采取行动。
监控的目的就是纠偏措施的...标范围内。
3.建立一个有效的控制体系为了实现预算成本的目标，项目管理者需要建立一……被监测和控制是非常有帮助的。
项目成功与良好的沟通密...决( Diallo and Thuillier, 2005)。
4.成本费用的检测和控制4.1对检测的优先顺序进行排序在施工阶段，很多施工活动是基于原来的计……用完了。
第四，项目管理者应该检测高风险活动，高风险活动最有...重要(Cotterell and Hughes, 1995)。
4.2成本控制的方法一个项目的主要费用包括员工成本、材料成本以及工期延误的成本。
为了控制这些成本费用，项目管理者首先应该建立一个成本控制系统：a)为财务数据的管理和分析工作落实责任人员b)确保按照项目的结构来合理分配所有的……它的变化--在成本控制线上准确地记录所有恰...围、变更、进度、质量）相结合由于一个工程项目......虑时间价值影响后的结果。
英文参考文献及译文
Investment Real Estate Accounting and corporate income tax treatment comparisonFirst, investment real estate with the initial measurement to confirm the accounting treatment and comparison of corporate income tax treatment(A) the provisions of the new Accounting Standards for Enterprises Investment real estate, refers to earn rent or capital appreciation, or both holding real estate. Including (1) has leased the land use rights; (2) holds and is prepared to add value to the land use right transfer; (3) has been leased buildings.(B) The enterprise income tax provisions of relevant laws and regulationsThe taxpayer's fixed assets, is the use for a period exceeding one year houses, buildings, machines, machinery, transportation and other production and business-related equipment, appliances, tools, etc.. Intangible assets refer to the taxpayer but there is no long-term use physical forms of assets, including patents, trademarks, copyrights, land use rights, non-patent technology and goodwill.(C) investment real estate in the corporate income tax on fixed assets and intangible assets recognized asRecognition in accounting for investment in real estate land use rights, in the corporate income tax on the recognized as intangible assets, intangible assets should be the relevant provisions of the tax treatment.Second, invest in real estate took place follow-up of accounting and corporate income tax expenses in handling more(A) Investment in real estate up spending the provisions of the new accounting standardsEnterprise Accounting Guidelines, investment real estate took place follow-up expenses, if the spending will cause the associated economic benefits are likely flow to the enterprise, and the costs incurred can be reliably measured, it should be capitalized and included in investment real estate costs; if you can not meet the above conditions, it should be included in the event of a direct current when the profit and loss.(B) The enterprise income tax provisions of relevant laws and regulations Corporate income tax-related laws and regulations, one of the following conditions are met fixed asset repairs, improvements should be considered as fixed expenses: (1) place the repair expenditures reached more than 20% ofthe original value of fixed assets; (2) after repair of the assets of the economic to extend the service life of more than 2 years; (3) after repair of fixed assets be used for new or different purposes.The taxpayer's fixed asset repair expenses can be deducted in the event of a direct current. Improvement of the taxpayer's fixed expenses, such as the not yet fully depreciated fixed assets, increase the value of fixed assets; if the fixed assets have been fully depreciated, can be used as deferred charges, in a period of not less than five years, the average amortized .(C) the provisions of accounting standards and corporate income tax comparisonRight as an investment real estate management, building occurred in the follow-up expenditures, accounting standards and corporate income tax laws and regulations have made the required need to be capitalized according to different circumstances or costs of treatment. But as an investment real estate management, building occurred in the follow-up expenses, capital costs of handling and processing of the judging criteria, accounting standards and corporate income tax provisions of the different.Third, follow-up to measure the real estate investment accounting and corporate income tax treatment comparison and variance analysis(A) using the fair value measurement model of the accounting treatment is not recognized in the corporate income tax on theAccounting standards provide for the use of fair value measurement model of investment real estate, usually did not depreciation, nor does amortization of assets and liabilities should be based on the fair value of investment real estate based on adjust its book value, fair value and book value The man asked the difference between the current profit and loss account.Use of fair value measurement model in the corporate income tax on the accounting treatment is not recognized.(B) the introduction of cost accounting measurement model to deal with corporate income tax address some of the same1. There is no indication of impairment, measured using the cost accounting model are basically consistent with the corporate income tax treatment Accounting rules, the cost model, it should be in accordance with 'Accounting Standards for Enterprises No. 4 - Fixed Assets' and 'Accounting Standards for Enterprises No. 6 - Intangible Assets' requirements, to invest in real estate for measurement, depreciation or amortization. If there is no indication of impairment measured using the cost model of corporate income tax accounting to deal with basically the same deal.2. There is indication of impairment, measured using the cost model accounting treatment is inconsistent with the corporate income tax treatmentIndication of impairment exists, it should be in accordance with 'Accounting Standards for Enterprises No. 8 - Impairment of assets' provisions for processing. The need to conduct a review of their book value and the need to provision for impairment in accordance with the specific practices and guidelines for fixed assets and intangible criteria consistent with the provisions. Corporate income tax provisions of relevant laws and regulations: the provision for impairment of fixed assets and intangible assets not allowed to deduct the loss.Fourth, invest in real estate and corporate income tax accounting treatment of conversion processing comparison and variance analysis(A) Investment in real estate is converted to a general fixed assets or intangible assets, accounting and tax treatment of comparison1. Enterprises measured using the cost model of the original valuation of the investment real estate (no extract impairment), converted to a general fixed assets or intangible assets, the accounting and corporate income tax valuation of assets are basically the same.2. Enterprises measured using the cost model of the original valuation of the investment real estate (impairment has been extracted), converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies.3. Enterprise adoption of fair value measurement model of the original valuation of the investment real estate, converted to a general fixed assets or intangible assets, the accounting and corporate income tax asset valuation inconsistencies. New Accounting Guidelines, the conversion before the adoption of fair value measurement model of investment in real estate is converted to personal use real estate, it should be converted on the fair value of its own use, the book value of real estate.(B) own real estate or stock is converted to investment real estate accounting and tax treatment of comparison1. Accounting GuidelinesThe new accounting rules, in the self-use real estate or inventory control and so is converted to investment real estate should be based on investment in real estate converted the measurement model used to be handled separately. After the introduction of a cost measurement conversion measurement mode, will be converted before the asset's carrying value of direct investment as a converted value of real estate recorded. Be used after the conversion measured at fair value model, according to the date of the fair value valuation conversion, conversion date of the fair value is less than its book value, and its people the difference between current profit and loss account; conversion date is greater than the fair value of the original book value, and the difference as a capital reserve included in equity.2. Corporate income tax provisions of relevant laws and regulationsCorporate income tax-related laws and regulations, development companies will develop products should be regarded as transferred to fixed assets, sales, in product development, when the transfer of ownership or right to use the recognition of income (or profit) implementation.3. The accounting treatment and tax treatment of a comparisonWhen the real estate development companies will develop products transferred to fixed assets (investment property), regardless of the cost modeling of enterprises to adopt the fair value measurement is to take the form of real estate for investment valuation, corporate income tax treated as: (1), as recognized in the period with the sale; (2) by developing products for the corporate income tax recognized at fair value of fixed assets of the original valuation.5, investment in real estate accounting treatment and disposal of corporate income tax treatment comparison and variance analysisThe new accounting rules, when the investment property has been disposed of, or permanent withdrawal from use and disposal can not be expected to achieve economic benefits, it should be to confirm the termination of the investment real estate. Corporate sale, transfer, retirement or investment real estate investment property damage occurred, it should be to dispose of income and related net book value of its post-tax amount of current profit and loss account of people.Corporate income tax laws and regulations on disposal of investment property is recognized as the transfer of fixed assets or intangible assets, according to access to income and tax costs and related taxes for the difference between the proportions of recognized gains and losses included in current taxable income. Accounting firms to increase investment in real estate recognized as the beginning of corporate income tax should be recorded fixed assets and intangible assets recognized as the original tax costs; in the investment real estate holding period, the records of corporate income tax can be deducted before the land use rights The amortization amount and the amount of depreciation of fixed assets, while recording the accounting and tax treatment differences.投资性房地产会计与企业所得税处理的比较一、投资性房地产确认与初始计量会计处理和企业所得税处理的比较(一)新企业会计准则的规定投资性房地产，是指为赚取租金或资本增值，或两者兼有而持有的房地产。
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基于反馈神经网络肘关节力矩的动态预测R.Song K.Y.Tong健康技术与信息学系，香港理工大学KowIoon，香港摘要肌肉模型是身体部分运动分析的一个重要组成部分。
尽管许多研究已经集中在静态条件下,但是肌电信号（EMG）和关节转矩在自愿动态情况下之间的关系并没有被很好的研究。
本研究的目的是调查的一个反馈人工神经网络的性能（RANN）自愿动态情况下的复杂肘扭矩估计。
肌电信号和运动数据，其中包括角度和角速度，被用来作为估计在运动过程中预期的扭矩输入。
此外，角度和角速度的预测精度的作用进行了研究，并比较两个模型。
一个模型的肌电图和关节运动的投入和其他的模型只使用肌电图无运动数据输入。
六例健康体检者，和两个平均角速度（60°S 7和90°S 7）三种不同负荷（0公斤，1公斤，2公斤）在手的位置被选择来训练和测试90°屈肘、全伸肘之间的递归神经网络（0 ~）。
训练结束后，根平均平方误差（RMSE）预期的扭矩和扭矩之间的模型预测，在训练数据集的肌电图和关节运动的投入和测试数据集，分别为0.17±0.03 nm和0.35 + 0.06 nm。
预期的扭矩和预测模型的RMSE值之间的扭矩，在训练数据集只有肌电输入和测试集，分别为0.57 t - 0.07 nm和0.73 T 0.11 nm。
结果表明，肌电信号一起运动的数据提供了更好的性能预测的关节力矩；关节角度和角速度提供了重要信息的关节力矩的估计在自愿的运动。
关键词:肌肉骨骼模型，自愿的运动，反馈人工神经网络，逆动力学模型第一章绪论由于希尔提出了1938肌肉的经典论文，神经生理学和神经肌肉骨骼系统的生物力学已被广泛研究，使人体运动生成的原理可以发现（希尔，1938）。
探讨中枢神经系统（CNS）激发肌肉和其后的发展力和产生不同的人体运动，许多模型来描述和定性的肌肉骨骼系统的不同层次的性能（温特斯，1990；扎杰克和温特斯，1990）。
一个被普遍接受的山为基础的神经肌肉骨骼系统由以下子模型，一步一步：肌肉兴奋-收缩模型；肌腱骨骼模型；动态模型（扎耶克，1989）。
图1 肌肉骨骼模型框图图1显示了基于hillbased模型的运动生成。
图1，肌肉兴奋收缩模型是用来估计中枢神经系统指挥肌肉活动的状态。
肌腱模型产生的肌肉力量不仅基于肌肉激活状态，而且基于肌腱式长度和肌腱式收缩速度，这与关节角速度和角速度（温特斯和斯塔克，1988）。
前项状态的肌肉力量，它决定了肌腱的依从性，还负责肌肉力在后一阶段（扎耶克，1989）。
一旦所有负责的关节运动的肌肉力量已经发现，肌肉的力量与各自的肌肉力臂和的结果求和乘法可以产生关节力矩。
所有子模型的数学积分可以用来描述关节运动是中枢神经系统的命令产生哪些参数斧负责关节力矩。
肌电信号反映肌肉的活动，和许多类似的肌电力矩的关系已经在静态和动态情况的研究（张等人，1997；麦森纳和莫润，1995）。
肌肉的肌电信号也常被认为是中枢神经系统的命令输入信号来驱动肌肉骨骼系统（冯等人，1999；劳埃德和贝西尔，2003）。
传统的方法（Hill模型）帮助我们理解的内部生理特性。
然而，这些模型对未知的许多假设，肌肉骨骼和神经系统非的幅度特性。
这些模型的一些特定主题的参数也不能直接测量。
优化方法往往需要估计这些参数（劳埃德和贝西尔，2003；管等人，2002）。
参数和模型的精度限制预测精度。
另一种方法，人工神经网络（ANNs），近年来已广泛研究和使用的数学技术之间的关系映射肌电输入和输出的动力学和运动学（刘等人，1999；舍隆等人，1996；小池和川户，1995）。
人工神经网络模型可以优化其内部网络采用BP算法学习所有的训练数据建立的输入和输出参数之间的关系。
通过反向传播时间（BPTT）人工神经网络是由蒂皮特等人提出的地图五选定的肌肉肌电图对受试者进行三维运动学的手臂，不抓的动作（蒂皮特等人，2003）。
罗森等人相比，在预测基于运动学与神经肌肉活动的单关节运动时的肘关节复杂的转矩山型和神经肌肉模型的性能（罗森等人，1999）。
罗森等人比较了在预测基于运动学与神经肌肉活动的单关节运动时的肘关节复杂的转矩山型和神经肌肉模型的性能（罗森等人，1999）。
时间延迟神经网络（tdann）是由奥和Kirsch用来从健全和脊髓损伤的受试者的肌电信号预测肩和肘关节运动（奥和凯尔西，2000）。
王和布坎南提出了一个三层前馈神经网络模型的肌肉激活EMG 信号预测关节力矩（王和布坎南，2002）。
这些模型的成功表明，人工神经网络模型来模拟一个肌肉骨骼模型的一种很有前途的技术，但这些模型研究了在动态情况下肌电和扭矩关系。
在这项研究中，描述在一个自愿动态情况的肌肉骨骼功能，一个三层的反馈人工神经网络模型（见图2）建成，基于图1中的山型模型。
图2 人工神经网络的模型结构：肱二头肌的肌电幅度归一化（BIC），（三），肱三头肌肱桡肌（BRD），角度，角速度和递归反馈转矩形成六个输入节点。
输出节点归一化复杂肘关节力矩人工神经网络模型有相应的输入和输出。
特色是一个反馈，前一阶段为后一阶段的输入。
从选定的肌肉的肌电信号作为输入来反映中枢神经系统的命令信号；角及肘关节角速度作为反映弯管几何参数输入，并从输出转矩反馈作为输入反映的肘关节周围的肌肉和以前的状态。
这种反馈是模拟，前一阶段的肌肉力决定的肌腱遵守并将在后续阶段的受力特点（扎亚茨，1989）。
这项研究的具体目标是探索是否从选定的肌肉的表面肌电信号记录，结合运动信息，可以预测准确的肘关节力矩，基于输入层的转矩反馈的经常性的网络，在自愿的手臂动作在水平面上进行。
此外，通过与模型的比较和不运动的投入研究的运动信息预测精度的影响。
第二章系统设计与实现2.1 实验程序六名健康受试者（男，24-30岁）没有任何神经肌肉疾病史的患者进入本研究。
试验前，所有受试者进行了实验方案，给出知情同意。
图3显示了实验装置。
图3 实验装置，对肱二头肌和肱桡肌肌电电极显示，肱三头肌，肘关节角度定义的手腕姿势和位置在实验中，受试者被要求坐在桌旁。
桌子的高度进行调整，所以他们可以休息的手臂在水平面在同一高度的肩，与肩定位在90°外展和屈曲45°。
一个带被用来修复上臂，桌上的支持。
前臂被连接到一个定制的支撑架，由固定在与肘关节的旋转轴的支撑架矫形器。
支撑架是用来支撑前臂，和主体可以弯曲和无摩擦的肘关节伸展。
此外，铝的支撑架的轻便使它不影响的自愿手臂的运动。
然后，受试者被指示执行反屈伸肘之间的完全伸展（0°）和90°屈曲，以不同的速度，用节拍器声制导。
节拍器是用来引导运动的运动轨迹。
受试者完成一个肘关节屈曲或伸肘段两个节拍器发出哔哔声的时间间隔内。
肘必须是在充分伸展位置或在90°屈曲位时发出嘟嘟的声音被听到。
受试者指示平稳移动在整个范围内而不是两端的延迟。
节拍器的频率被设定在0.67赫兹和1赫兹，和相应的平均角速度肘60°S 1和90°S - 1，分别。
在手的位置，三个不同的负载（0公斤，1公斤和2公斤）在这两个频率测试。
每个主题完成这些3×2试验两次，分两块，并且每个审判持续了30秒。
试验的第一个块组成的训练集，和试验第二块组成的测试集。
至少有1分钟的休息之间的试验，以减少疲劳的影响。
肘关节的角位移是由一个灵活的手腕姿势捕捉连接到支撑架。
一个远程EMG系统T 10-500赫兹的带宽每通道是用来捕捉和放大的表面肌电信号从三个选定的肌肉：肱二头肌，肱三头肌和桡肌内侧，这是肌肉群的主要贡献的运动，肘关节屈伸肘。
表面肌电信号是银/氯化银电极捕获。
*所有的银/氯化银电极被放置在一个双极性配置，2厘米的电极的中心之间的空间。
的表面肌电电极的位置如克莱姆等人建议的一样（1998）。
表面肌电信号和角度信号的同时记录在1000赫兹的采样率和存储，使用一个16通道AD转换器。
2.2数据处理角信号使用3赫兹的截止频率阶Butterworth数字滤波器滤波，低通，和表面肌电信号进行使用与5-500赫兹带宽相同的数字滤波器的带通滤波，然后全波整流和低通带截止频率3 Hz过滤。
从角度的第一导数计算的角速度，角加速度和角的二阶导数。
角加速度来计算预期的扭矩。
MATLAB的信号处理工具箱进行数据处理。
所有的数据进行数字采样在100 Hz之前输入的人工神经网络模型。
为了避免零或非常大的值，所有的输入和输出扩展到0.1使用线性度的方法。
表1显示了正常化的参考标准（禄等人，1999）。
表1 规范化标准的输入和输出（运动训练前屈曲为阳性，和运动的推广为负）。
MIVF =最大等长伸；智能虚拟环境=最大等长伸。
当肘关节在90°MIVF并进行智能虚拟环境2.3逆动态模型以下的非线性微分方程描述的关节运动和载荷与支撑架：(1)其中是关节角度，B是该组织的粘性系数，它被假定为零，在本文中，我是主体的前臂的旋转惯性，支撑架和负载。
对前臂运动的1自由度，与支撑架和负载以肘为轴转动惯量的前臂可以假定为常数，和表2总结了基于特定主题的人体测量参数，每个主体的转动惯量（温特，1990）。
然后，预期肘扭矩自愿水平运动过程中可以从这个逆动力学模型计算了乘法运算的角加速度和转动惯量（Gregor等人，1991；Riener和斯特劳布，1997）。
预期没有外力从系统中，并沿该轴可以自由地进行肘运动。
2.4人工神经网络模型的肌电图和运动的输入表2 在不同载荷下的人体参数和前臂段的转动惯量系数（RI）一个三层的人工神经网络模型选择地图输入肌电信号与预期的扭矩（见图2）。
标准化的肌电幅度的肱二头肌，肱三头肌，肱桡肌，角，角速度，连同一个递归反馈转矩，形成六个输入节点。
输出节点是正常的关节力矩的复杂肘。
选择的隐藏单元的数量标准第2.6节中描述的斧头。
输入和输出节点的激活函数是线性的，和隐藏节点的激活函数的切向乙状结肠，如（2）和（3）所示。
(2)(3)在Neti是神经元网络的输入，将每个输入信号通过相应的连接权重和变量的偏差项的总和。
初始连接权值是随机值。
错误可能是由反向传播训练方法的改进。
在反向传播训练方法在众多的变化，采用maxquardt算法被选定为中型神经网络最快的收敛到几百个神经元（库尔比斯等人，2003）。
采用maxquardt算法可以由以下方程描述：(4)是一个向量的权重和偏见，J是包含的网络误差对权值和阀值的第一衍生物的雅可比矩阵，E是网络错误矢量，I是单位矩阵，和是一个规模。
的默认设置为0.01之前的训练。
MATLAB神经网络工具箱的TT是用来训练和测试的所有数据。
误差平方和（SSE）和根均方误差（RMSE）被用来反映其中T是预测的基础上的反馈人工神经网络模型转矩模型的性能，T1是预期的转矩的逆动力学模型的推导，n是样本数。